Twenty years of change to the treatment of services in the OECD Model and the UN Model electrónico Carmel Peters
By: Peters, Carmel.
Material type: ArticlePublisher: 2021Subject(s): FISCALIDAD INTERNACIONAL | SECTOR DE SERVICIOS | INDUSTRIA DE SERVICIOS | MODELO DE CONVENIO DE NACIONES UNIDAS | MODELO DE CONVENIO OCDE In: Bulletin for International Taxation v. 75, n. 11/12, 2021, p. 625-631Summary: In this article for the 75th anniversary issue of the Bulletin for International Taxation, the author provides her views on the various changes that have been made to the treatment of services in the OECD Model and the UN Model since the turn of the century.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | BIT/2021/11/12-15 (Browse shelf) | Available | BIT/2021/11/12-15 |
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BIT/2021/11/12-12 Tax treaty policy in West Africa | BIT/2021/11/12-13 From the avoidance of double taxation to the avoidance of double non-taxation | BIT/2021/11/12-14 Beneficial owner | BIT/2021/11/12-15 Twenty years of change to the treatment of services in the OECD Model and the UN Model | BIT/2021/11/12-16 The future of the taxation of software payments | BIT/2021/11/12-17 What can we learn from the history of Article 21 of the OECD Model? | BIT/2021/11/12-18 Proposal for a reform of Article 21 of the OECD Model |
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Resumen.
In this article for the 75th anniversary issue of the Bulletin for International Taxation, the author provides her views on the various changes that have been made to the treatment of services in the OECD Model and the UN Model since the turn of the century.
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